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並前往https://www.bdo.com.au/en-au/accounting-news/accounting-news-july-2020/short-term-lease-exemption

How does the short-term lease exemption work in IFRS 16?

IFRS 16 Leases provides a recognition exemption whereby lessees can choose not to capitalise 'short-term leases' on the balance sheet, and instead recognise ...

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